BERUM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
BERUM
NACE 70.100, Activities of head offices
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€409,405
2024 · -€468,184+€58,779
Equity
-€1.7m
2024 · -€1.3m-€409,405
Cash
€2,942
2024 · €6,411-€3,469
Balance sheet total
€2.4m
2024 · €2.4m+€41,697
Largest movements
Assets
- Receivables within one year +€206,947
up €206,947 (+44.2%), from €467,965 to €674,912
of which Trade receivables: +€204,071
- Tangible fixed assets -€157,759
down €157,759 (-8.3%), from €1.9m to €1.8m
of which Land and buildings: -€107,349
Equity and liabilities
- Other debts +€473,625
up €473,625 (+20.2%), from €2.3m to €2.8m
- Profit (loss) carried forward -€409,405
down €409,405 (-17.9%), from -€2.3m to -€2.7m
- Debts after one year -€89,988
down €89,988 (-8.8%), from €1.0m to €933,795
- Trade debts +€65,842
up €65,842 (+321.8%), from €20,458 to €86,300
Income statement
- Gross operating margin -€230,469
down €230,469, from €224,997 to -€5,472
- Other operating charges +€27,806
up €27,806 (+190.7%), from €14,582 to €42,388
- Taxes -€26,782
down €26,782 (-98.7%), from €27,146 to €365
- Staff costs -€18,700
down €18,700 (-11.0%), from €169,773 to €151,073
- Depreciation -€12,207
down €12,207 (-6.8%), from €180,170 to €167,963
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
-€468,184
Gross operating margin
-€230,469
Staff costs
+€18,700
Depreciation
+€12,207
Other operating charges
-€27,806
Other operating items
+€254,498
Financial income
-€2,432
Financial charges
+€7,299
Taxes
+€26,782
Result 2025
-€409,405
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€85,818
Investment
-€10,203
Financing
-€79,084
Cash 2024
€6,411
From operations (derived)
+€85,818
Net result for the year
-€409,405
Depreciation
+€167,963
Receivables within one year
-€206,947
Deferred charges and accrued income
+€4,022
Trade debts
+€65,842
Tax, wage and social debts
+€5,337
Other debts
+€473,625
Accrued charges and deferred income
-€14,618
Investment (derived)
-€10,203
Investment in fixed assets (net)
-€10,203
Financing
-€79,084
Debts after one year
-€89,988
Current portion of long-term debt
+€10,629
Short-term financial debts
+€275
Cash 2025
€2,942
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,390,589 | €2,432,286 | +€41,697 | +1.7% |
| Fixed assets | 21/28 | €1,911,891 | €1,754,132 | -€157,759 | -8.3% |
| Tangible fixed assets | 22/27 | €1,911,625 | €1,753,866 | -€157,759 | -8.3% |
| Land and buildings | 22 | €1,651,636 | €1,544,287 | -€107,349 | -6.5% |
| Plant, machinery and equipment | 23 | €187,163 | €147,421 | -€39,742 | -21.2% |
| Furniture and vehicles | 24 | €72,827 | €56,803 | -€16,024 | -22.0% |
| Other tangible fixed assets | 26 | - | €5,355 | +€5,355 | |
| Financial fixed assets | 28 | €266 | €266 | = | 0.0% |
| Current assets | 29/58 | €478,698 | €678,154 | +€199,456 | +41.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €467,965 | €674,912 | +€206,947 | +44.2% |
| Trade receivables | 40 | €467,257 | €671,328 | +€204,071 | +43.7% |
| Other amounts receivable | 41 | €708 | €3,584 | +€2,876 | +406.5% |
| Current investments | 50/53 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,411 | €2,942 | -€3,469 | -54.1% |
| Deferred charges and accrued income | 490/1 | €4,022 | €0 | -€4,022 | -100.0% |
| Total equity and liabilities | 10/49 | €2,390,589 | €2,432,286 | +€41,697 | +1.7% |
| Equity | 10/15 | -€1,267,320 | -€1,676,726 | -€409,405 | -32.3% |
| Contributions | 10/11 | €1,010,283 | €1,010,283 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,500 | €13,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €13,500 | +€13,500 | |
| Other | 1319 | €13,500 | - | -€13,500 | |
| Profit (loss) carried forward | 14 | -€2,291,103 | -€2,700,508 | -€409,405 | -17.9% |
| Amounts payable | 17/49 | €3,657,910 | €4,109,012 | +€451,102 | +12.3% |
| Amounts payable after more than one year | 17 | €1,023,783 | €933,795 | -€89,988 | -8.8% |
| Financial debts | 170/4 | €1,023,783 | €933,795 | -€89,988 | -8.8% |
| Amounts payable within one year | 42/48 | €2,619,508 | €3,175,217 | +€555,708 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €180,767 | €191,396 | +€10,629 | +5.9% |
| Financial debts | 43 | €6 | €281 | +€275 | +4724.2% |
| Credit institutions | 430/8 | €6 | €281 | +€275 | +4724.2% |
| Trade debts | 44 | €20,458 | €86,300 | +€65,842 | +321.8% |
| Suppliers | 440/4 | €20,458 | €86,300 | +€65,842 | +321.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €74,764 | €80,100 | +€5,337 | +7.1% |
| Taxes | 450/3 | €46,882 | €18,653 | -€28,229 | -60.2% |
| Remuneration and social security | 454/9 | €27,881 | €61,447 | +€33,566 | +120.4% |
| Other amounts payable | 47/48 | €2,343,514 | €2,817,139 | +€473,625 | +20.2% |
| Accrued charges and deferred income | 492/3 | €14,618 | €0 | -€14,618 | -100.0% |
| Non-recurring operating income | 76A | €124,928 | - | -€124,928 | |
| Remuneration, social security and pensions | 62 | €169,773 | €151,073 | -€18,700 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,170 | €167,963 | -€12,207 | -6.8% |
| Other operating charges | 640/8 | €14,582 | €42,388 | +€27,806 | +190.7% |
| Non-recurring operating charges | 66A | €269,109 | €14,611 | -€254,498 | -94.6% |
| Gross operating margin | 9900 | €224,997 | -€5,472 | -€230,469 | |
| Operating profit (loss) | 9901 | -€408,637 | -€381,506 | +€27,131 | +6.6% |
| Financial income | 75/76B | €2,504 | €72 | -€2,432 | -97.1% |
| Recurring financial income | 75 | €2,504 | €72 | -€2,432 | -97.1% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €34,906 | €27,607 | -€7,299 | -20.9% |
| Recurring financial charges | 65 | €34,906 | €27,607 | -€7,299 | -20.9% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€441,038 | -€409,041 | +€31,997 | +7.3% |
| Income taxes | 67/77 | €27,146 | €365 | -€26,782 | -98.7% |
| Profit (loss) for the period | 9904 | -€468,184 | -€409,405 | +€58,779 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€468,184 | -€409,405 | +€58,779 | +12.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.